`BR-O-10`

EN 16931 · validation rule

EN 16931Error

The VAT breakdown with category O (Not subject to VAT) has no exemption reason. It must carry either the exemption reason code (BT-121) VATEX-EU-O or an exemption reason text (BT-120) saying 'Not subject to VAT' (or the equivalent wording in another language). Fill cac:TaxCategory/cbc:TaxExemptionReasonCode / ram:ExemptionReasonCode with VATEX-EU-O.

Field: tax_breakdown[].exemption_code (BT-121)
Rule set: EN 16931
Rule-set version: EN 16931 validation artefacts 1.3.17 · in force since 2026-10-13 · Rule-set changelog
Who has to fix it: The sender

This is a property of the file you received, so it cannot be corrected on your side without changing the document — ask the supplier to reissue it.

Check your own invoice

Drop the file that failed. We parse it, run the official rule sets against it and list every finding with a fix — 20 invoices per day, no key, nothing stored.

Open the live demo

Same explanation over the API: GET /v1/rules/BR-O-10?lang=en